超级明星
跨国公司
经济
利用
国际贸易
货币经济学
业务
广告
财务
计算机安全
计算机科学
作者
Ufuk Akcigit,Salomé Baslandze,Stefanie Stantcheva
摘要
We study the effect of top tax rates on “superstar” inventors' international mobility since 1977, using panel data on inventors from the US and European Patent Offices. We exploit the differential impact of changes in top tax rates on inventors of different qualities. Superstar inventors' location choices are significantly affected by top tax rates. In our preferred specification, the elasticity to the net-of-tax rate of the number of domestic superstar inventors is around 0.03, while that of foreign superstar inventors is around 1. These elasticities are larger for inventors in multinational companies. An inventor is less sensitive to taxes in a country if his company performs a higher share of its research there. (JEL F22, F23, H24, H31, J61, O31, O34)
科研通智能强力驱动
Strongly Powered by AbleSci AI